Section 39 in The Maharashtra Agricultural Income Tax Act, 1962
39. Statement of case by Tribunal to High Court.
(1)Within sixty days of the date upon which he is served with a notice of an order under sub-section (4) of section 33, the assessee or the Commissioner may, by application in the prescribed form (accompanied when the application is made by the assessee, by a fee of fifty rupees), require the Tribunal to refer to the High Court any question of law arising out of such order and the Tribunal shall, within ninety days of the receipt of such application, draw up a statement of the case and refer it to the High Court:Provided that, if in the exercise of its powers under sub-section (1), the Tribunal refuses to state a case which it has been required by the assessee to state, the assessee may, within thirty days from the date on which he receives notice of the refusal to state the case, withdraw his application, and if he does so, the fee paid shall be refunded.(2)If, on any application being made under sub-section (1), the Tribunal refuses to state the case on the ground that no question of law arises, the assessee or the Commissioner, as the case may be, may, within ninety days from the date on which he is served with notice of the refusal, apply to the High Court, and the High Court may, if it is not satisfied of the correctness of the decision of the Tribunal, require the Tribunal to state the case and to refer it and on receipt of any such requisition, the Tribunal shall state the case and refer it accordingly.(3)If, on any application being made under sub-section (1), the Tribunal rejects it on the ground that it is time-barred, the assessee or the Commissioner, as the case may be, may, within sixty days from the date on which he is served with notice of the rejection, apply to the High Court, and the High Court, if it is not satisfied of the correctness of the Tribunal's decision, may require the Tribunal to treat the application as made within the time allowed under sub-section (1).(4)If the High Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, the Court may refer the case back to the Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf.(5)The High Court, upon the hearing of any such case, shall decide the questions of law raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded, and shall send a copy of such judgement under the seal of the Court and the signature of the Registrar to the Tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgement.(6)Where a reference is made to the High Court, the costs shall be in the discretion of the Court.(7)Notwithstanding that a reference has been made under this section to the High Court, agricultural income-tax shall be payable in accordance with the assessment made in the case :Provided that, if the amount of assessment is reduced as a result of such reference, the amount overpaid shall be refunded with such interest as the Commissioner may allow unless the High Court on intimation given by the Commissioner within thirty days of the receipt of the result of such reference that the Commissioner intends to ask for leave to appeal to the Supreme Court makes an order authorising the Commissioner to postpone payment of such refund until the disposal of the appeal to the Supreme Court.(8)Section 5 of the Indian Limitation Act, 1908, shall apply to an application of the Tribunal under sub-section (1) or to the High Court under sub-section (2) or sub-section (3).
